taxlawblog.ch Your blog on Swiss tax law

On 21 September 2020, the National Council adopted the Federal Law on Electronic Procedures in the Tax Field, with the following amendments in particular.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 September 2020.

The Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances on direct federal tax, value added tax, withholding tax and stamp duties.

On September 9, 2020, the Cantonal Tax Office of Zurich published a notice according to which dependent employees can deduct their professional expenses (e.g. travel expenses between home and place of work and meals) in their 2020 tax return as if they had been incurred without COVID-19.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 31 August - 6 September 2020.

The State Secretariat for International Financial Matters (SIF) reported on 28 August 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 December 2020.

On behalf of Finance Minister Ueli Maurer, a tax policy agenda is to be adopted by the end of 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 August 2020.

Overview of the tax law decisions of the Zurich Administrative Court published in July/August 2020.

In the course of August 2020, the Federal Council commented on various motions, postulates and interpellations (tax amnesty, micro-tax, VAT, etc.).

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 27 July - 9 August 2020.

The Swiss Federal Tax Administration (FTA) has published a circular "Professional expense allowances and benefits in kind 2021 / Compensation for the consequences of cold progression in direct federal tax for the 2021 tax year

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 13 July - 26 July 2020.

Overview of the tax law decisions of the Zurich Administrative Court published in June and July 2020.

Overview of the tax law decisions of the Zurich Tax Appeal Court published in June and July 2020.

The State Secretariat for International Financial Matters SIF reported on 20 June 2020 that the effects of the understanding agreement between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work will end on 31 August 2020.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 June 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 29 June - 12 July 2020.

On 27 September 2020, a vote will be held on whether the general child deduction and the deduction for third-party childcare should be increased in the Federal Direct Federal Tax Act (DBG).

A review of the 2010-2018 data shows that the tax burden in Switzerland has declined during this period.

The FTA published the 2019 tax statistics, which provide information on tax revenues and statistical analyses of natural and legal persons in Switzerland.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 22 - 28 June 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 15 - 21 June 2020.

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich published in May and June 2020.

The Federal Tax Administration (FTA) has revised the publication "Guide for future taxpayers". It provides an overview of the assessment of income and wealth taxes for individuals.